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The Social Security (Contributions) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1004
- PART 6
- Regulation 65BA
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- Original: King's Printer Version
- Revised Version 31/3/2020
- Revised Version 31/3/2019
- Revised Version 31/5/2018
- Revised Version 28/2/2018
- Revised Version 30/6/2017
- Revised Version 31/12/2016
- Revised Version 30/9/2016
- Revised Version 31/5/2016
- Revised Version 29/2/2016
- Revised Version 30/11/2015
- Revised Version 28/2/2015
- Revised Version 30/11/2014
Changes to legislation:
The Social Security (Contributions) Regulations 2001, Section 65BA is up to date with all changes known to be in force on or before 19 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Regulation 65BA:
- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
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Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
[F1Voluntary Class 2 and Class 3 contributions: [F2tax years 2016-17 and 2017-18] extension of time for payment and tax years 2016-17 to [F22022-23] computation of amountU.K.
65BA.—(1) A person who is entitled, but not liable, to pay a Class 2 or Class 3 contribution in respect of tax year 2016-17 [F3or 2017-18] may pay the contribution on or before [F45th April 2025].
(2) Notwithstanding sections 12(3) and 13(6) of the Act, the amount of a contribution payable under paragraph (1), which is paid on or after 6th April 2023, shall be the amount payable in relation to tax year 2022-23.
(3) Paragraph (4) applies to a Class 2 or Class 3 contribution which—
(a)a person is entitled, but not liable, to pay,
(b)is paid during the period beginning on 6th April 2023 and ending on [F55th April 2025], and
(c)when paid during that period, would fall to be computed in accordance with section 12(3) or 13(6) of the Act.
(4) Where this paragraph applies, notwithstanding sections 12(3) and 13(6) of the Act—
(a)the amount of a Class 3 contribution payable in respect of tax year 2020-21 shall be the amount payable in relation to tax year 2020-21,
[F6(aa)the amount of a Class 3 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22,]
(b)the amount of a Class 2 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22, and
(c)the amount of any other contribution to which this paragraph applies shall be the amount payable in relation to tax year 2022-23.]
Textual Amendments
F1Reg. 65BA inserted (5.4.2023) by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 4(1)
F2Words in reg. 65BA heading substituted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(3)(c)
F3Words in reg. 65BA(1) inserted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(3)(a)
F4Words in reg. 65BA(1) substituted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(2)
F5Words in reg. 65BA(3)(b) substituted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(2)
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